URBAN ENTERPRISE ZONE PROGRAM – REFUNDS
(9/14/11)

NOTICE TO UEZ TAXPAYERS: PLEASE READ BEFORE FILING
YOUR REFUND CLAIM

Since recent law changes were made in April 2011 affecting UEZ businesses, there are two types of refund claims that are currently being filed by UEZ taxpayers. Please be advised that if you submit the wrong refund claim or combine the two types of refunds into a single claim using one form, your refund request may be delayed. The Division will ask you to resubmit your refund requests using the proper claim forms and supporting documentation.

Refer to the following so that you know which type of refund claim to file.

Refund Process for “Qualified UEZ Businesses” – Form A-3730-UEZ

The refund procedure for “qualified UEZ businesses” was eliminated April 1, 2011. However, UEZ refund requests may still be filed for purchases having an invoice date on or before March 31, 2011. Refund claims may be filed within one (1) year from invoice date or invoice payment date, whichever is later, using Form A-3730-UEZ. See instructions for specific details on filing your refund claim form and accompanying UEZ Refund Spreadsheet (Form A-3730-UEZ-1).

Refund Process When Exemption Certificate Is Not Received – Form A-3730

Due to changes in the law, all qualified UEZ businesses may now use a UEZ Purchase Exemption Certificate (Form UZ-5) to claim a sales tax exemption at the point of purchase for eligible exempt purchases made for the exclusive use and consumption at its UEZ location. However, as of April 1, 2011, if a UEZ taxpayer ends up paying tax for an otherwise eligible exempt purchase, a regular refund claim may be submitted using Form A-3730 within 4 years of payment of the tax.

Refer to the following diagram to determine which form to file (before or after legislative changes).

*Note on Pre-Certification Purchases: The law permits qualified UEZ business to apply for refunds of sales and use taxes paid on exempt property or services purchased and used in the initial building or equipping of a business in a zone prior to the business becoming certified. Such claims may only be made after the business has become certified as a qualified business by the UEZ Authority and must be filed within 1 year of the date of purchase as indicated by the invoice date or invoice payment date, whichever is later. These claims must be made using Form A-3730-UEZ.